Civic Intelligence

Judicial District VII Casa Program Inc.

990 • Fiscal year 2020 • EIN 82-0454547

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 30, 2020

490 MemorialIdaho Falls, ID 83402

(208) 523-6525

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

38th percentile

0.02x

Higher debt load relative to revenue than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

65th percentile

15%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$60,843

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

54th percentile

8.6%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

4.8%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$501,266

Up $39,814 (+8.6%) from 2019

Net Assets

Up

$497,517

Up $37,815 (+8.2%) from 2019

Liabilities

Up

$3,749

Up $1,999 (+114%) from 2019

Revenue

Up

$247,945

Up $11,264 (+4.8%) from 2019

Expenses

Up

$210,115

Up $21,620 (+11%) from 2019

Net Income

Down

$37,830

Down $10,356 (-21%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $146,828Liabilities 2011: $1,335Net Assets 2011: $145,4932011Assets 2012: $182,859Liabilities 2012: $1,106Net Assets 2012: $181,7532012Assets 2013: $220,150Liabilities 2013: $1,410Net Assets 2013: $218,7402013Assets 2014: $260,914Liabilities 2014: $1,457Net Assets 2014: $259,4572014Assets 2015: $290,576Liabilities 2015: $1,791Net Assets 2015: $288,7852015Assets 2016: $317,213Liabilities 2016: $3,858Net Assets 2016: $313,3552016Assets 2017: $364,091Liabilities 2017: $4,430Net Assets 2017: $359,6612017Assets 2018: $417,238Liabilities 2018: $5,770Net Assets 2018: $411,4682018Assets 2019: $461,452Liabilities 2019: $1,750Net Assets 2019: $459,7022019Assets 2020: $501,266Liabilities 2020: $3,749Net Assets 2020: $497,5172020Assets 2021: $672,155Liabilities 2021: $2,272Net Assets 2021: $669,8832021Assets 2022: $649,499Liabilities 2022: $6,731Net Assets 2022: $642,7682022Assets 2023: $753,550Liabilities 2023: $8,027Net Assets 2023: $745,5232023Assets 2024: $962,365Liabilities 2024: $33,659Net Assets 2024: $928,7062024Assets 2025: $1,123,317Liabilities 2025: $5,741Net Assets 2025: $1,117,5762025

Highlighted filing

2020

Assets$501,266
Liabilities$3,749
Net Assets$497,517

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $115,276Expenses 2011: $99,745Net Income 2011: $15,5312011Revenue 2012: $142,250Expenses 2012: $105,990Net Income 2012: $36,2602012Revenue 2013: $144,671Expenses 2013: $107,684Net Income 2013: $36,9872013Revenue 2014: $158,593Expenses 2014: $117,876Net Income 2014: $40,7172014Revenue 2015: $160,444Expenses 2015: $131,116Net Income 2015: $29,3282015Revenue 2016: $168,559Expenses 2016: $143,989Net Income 2016: $24,5702016Revenue 2017: $181,413Expenses 2017: $135,107Net Income 2017: $46,3062017Revenue 2018: $231,493Expenses 2018: $179,686Net Income 2018: $51,8072018Revenue 2019: $236,681Expenses 2019: $188,495Net Income 2019: $48,1862019Revenue 2020: $247,945Expenses 2020: $210,115Net Income 2020: $37,8302020Revenue 2021: $422,276Expenses 2021: $249,910Net Income 2021: $172,3662021Revenue 2022: $242,959Expenses 2022: $269,998Net Income 2022: -$27,0392022Revenue 2023: $427,649Expenses 2023: $324,895Net Income 2023: $102,7542023Revenue 2024: $538,293Expenses 2024: $353,841Net Income 2024: $184,4522024Revenue 2025: $550,082Expenses 2025: $360,120Net Income 2025: $189,9622025

Highlighted filing

2020

Revenue$247,945
Expenses$210,115
Net Income$37,830
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 30, 2020
Return Version
2019v5.1
Gross Receipts
$247,945
Mission and Program Overview

Mission

CHILD ADVOCACY

Advocating on behalf of children

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$314,045$367,632▲ $53,587
Cash and Non-Interest-Bearing Accounts$128,541$116,261▼ $12,280
Land, Buildings, and Equipment, Net$15,200$13,083▼ $2,117
Prepaid Expenses and Deferred Charges$3,666$4,290▲ $624
Total Assets$461,452$501,266▲ $39,814
Liabilities
Accounts Payable and Accrued Expenses$1,750$3,749▲ $1,999
Total Liabilities$1,750$3,749▲ $1,999
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$459,702$497,517▲ $37,815
Total Net Assets Fund Balance$459,702$497,517▲ $37,815
Total Liabilities and Net Assets / Fund Balance$461,452$501,266▲ $39,814

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$11,435--
Equipment$6,889$58,170-
Leasehold Improvements$6,194$1,240-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy McalevyExecutive DirectorFT$60,843$60,843

Board Members and Trustees

NameTitle
Lisa CasperPresident
Kari CamposMember
Lindsey RomankiwMember
Paul WildeMember
Sharon SturmMember
Jamie PrestwichSecretary
Jarod PhillipsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$239,448
Program Service Revenue
$0
Investment Income
$13,618
Other Revenue
$-5,121
All Other Contributions
$48,873
Change in Net Assets
$37,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$247,945
Total Revenue per Audited Statements
$247,945
Total Revenue per Form 990
$247,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$154,818
Other Expenses$55,297
Total Fundraising Expense$585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$81,811$0$0$81,811
Current Officers, Directors, Trustees, and Key Employees$60,843$0$0$60,843
All Other Expenses$11,712$5,236$585$17,533
Occupancy$8,400$8,400$0$16,800
Payroll Taxes$12,164$0$0$12,164
Travel$7,889$0$0$7,889
Insurance$0$7,518$0$7,518
Depreciation Depletion$2,100$0$0$2,100
Office Expenses$93$1,515$0$1,608
Fees for Services Accounting$0$940$0$940
Advertising$909$0$0$909
Total Functional Expenses$185,921$23,609$585$210,115

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$210,130
Total Expenses per Audited Statements$210,130
Total Expenses per Form 990$210,115
Expenses Not Reported on Financial Statements$-15
Other Expense Adjustments$-15
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Judicial District Vii Casa Program Inc
EIN
82-0454547
Phone
2085236525
Address
490 MEMORIAL, IDAHO FALLS, ID 83402

Signing Officer

Name
Lisa Casper
Title
President
Phone
2085236525
Signed
2020-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Casper
Formed
1991
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
85

Preparer

Firm
Jensen Poulsen & Co PLLC
Address
PO BOX 50700, Idaho Falls, ID 83405
Preparer
Sheri L Poulsen
Phone
2085222295
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 was provided to the board and the board reviewed the form for any mistakes or amounts that needed explanation.

Pt XI

Excess depreciation per tax return

Financial Statement Notes

Pt XII, Line 4B

Excess depreciation per tax

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IRS990ScheduleA/PublicSupportCY170Pct00.94020
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.93680
IRS990ScheduleA/PublicSupportTotal170Amt0996954
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0239448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0219738
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0215244
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0160838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0161686
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0996954
IRS990ScheduleA/TotalSupportAmt01060338
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt06889
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058170
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt065059
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-15
IRS990ScheduleD/ExpensesSubtotalAmt0210130
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt03611
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt123281
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt218878
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt34613
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt410128
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt57164
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt620576
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt711036
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt833141
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt926054
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1010873
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1118804
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1219454
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1311230
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt147174
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt157927
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1628082
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1715786
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1810819
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1914965
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2015718
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2110831
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2213326
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2312726
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2411435
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CASH
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1ISHARES S&P 500 GROWTH FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2SPDR SERIES S&P DIVIDEND ETF
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3AMERICAN BOND FUND OF AMERICA
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4AMERICAN MUTUAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5AMERICAN NEW WORLD
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6BLACKROCK EQUITY DIVIDEND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc7BLACKROCK INCOME
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc8FRANKLIN DYNATECH
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc9FRANKLIN RISING DIVIDENDS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc10INVESCO OPPENHEIMER INTERNATIONAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc11JOHN HANCOCK BALANCED
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc12JOHN HANCOCK BOND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc13JOHN HANCOCK INCOME
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc14JPMORGAN EMERGING MARKETS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc15JPMORGAN GOVERNMENT BOND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc16JPMORGAN LARGE CAP GROWTH
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc17JPMORGAN SMALL CAP GROWTH
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc18LORD ABBETT BOND DEBENTURE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc19LORD ABBETT SHORT DURATION TAX FREE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc20MFS CORPORATE BOND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc21MFS MUNICIPAL HIGH INCOME
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc22MFS NEW DISCOVERY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc23MFS VALUE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc24VICTORY SYCAMORE SMALL COMPANY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd4F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd5F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd6F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd7F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd8F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd9F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd10F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd11F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd12F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd13F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd14F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd15F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd16F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd17F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd18F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd19F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd20F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd21F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd22F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd23F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd24F
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06194
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01240
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt07434
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-15
IRS990ScheduleD/RevenueSubtotalAmt0247945
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXCESS DEPRECIATION PER TAX
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013083
IRS990ScheduleD/TotalBookValueProgramRltdAmt0367632
IRS990ScheduleD/TotalExpensesPerForm990Amt0210115
IRS990ScheduleD/TotalRevenuePerForm990Amt0247945
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0247945
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0210130
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PROVIDED TO THE BOARD AND THE BOARD REVIEWED THE FORM FOR ANY MISTAKES OR AMOUNTS THAT NEEDED EXPLANATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXCESS DEPRECIATION PER TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.01$1.12$0.55$0.36$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.03$0.93$0.54$0.35$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.01$0.75$0.43$0.32$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.01$0.64$0.24$0.27$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.42$0.25$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.25$0.21$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$0.24$0.19$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.01$0.41$0.23$0.18$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.18$0.14$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.31$0.17$0.14$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.16$0.13$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.16$0.12$0.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.14$0.11$0.04
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.14$0.11$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.12$0.10$0.02